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ENGLISH ABSTRACT: The objective of this study is the evaluation of financial management practices in the Department of … Correctional Services (DCS). For the purpose of the study, "financial management practices‟ are defined and demarcated as the … practices performed by the accounting officer, chief financial officer and other managers in the areas of budgeting, supply …
Persistent link: https://www.econbiz.de/10009429591
through an iterative process of evaluation, removal of duplications, combination of related success factors and listing of …. Additional success factors are identified in a discussion on the evaluation of partnerships, where it is shown that success … factors can be derived from evaluation based on characterization, from partnership definitions, from the perspective of …
Persistent link: https://www.econbiz.de/10009429595
Wie entstehen und welche Wirkung entfalten Vergleichs- und Bewertungspraktiken, die Serien bilden, indem sie bestimmte Vergleichsereignisse regelmäßig wiederholen? Der Beitrag entwickelt diese Frage theoretisch und untersucht sie empirisch anhand der Geschichte von Kunst- und...
Persistent link: https://www.econbiz.de/10014501551
Persistent link: https://www.econbiz.de/10010833144
Persistent link: https://www.econbiz.de/10009429588
In this paper we exploit the choice allowed by IFRS regarding the presentation of interest payments on the cash flow statement to answer two related questions: First, whether the classification choice is explained by firm reporting incentives and second, whether it is value relevant. Using a UK...
Persistent link: https://www.econbiz.de/10012944512
The question of whether management control systems (MCS) adopted by start-up companies are valuable is examined. We investigate an international sample of start-ups, including their detailed MCS adoptions and financing histories. We find that higher MCS intensity, which is measured as the number...
Persistent link: https://www.econbiz.de/10013047577
The Energy Service Company (ESCO also called) are companies which carry out actions to improve energy efficiency, taking upon himself the risk of the initiative and freeing the end user from any organizational effort and investment. The economic savings obtained are shared between the ESCO and...
Persistent link: https://www.econbiz.de/10011397458
identifying best practices in promoting smallholder participation in public food procurement. It reviews the body of available …
Persistent link: https://www.econbiz.de/10012030402
This paper examined residents' environmental sanitation practices across different residential zones of Osogbo, Nigeria … sanitation facilities in their homes was low. The study established poor environmental sanitation practices among the residents …
Persistent link: https://www.econbiz.de/10011849456